Sala Comacina is a comune (municipality) in the Province of Como in the Italian region Lombardy, located about 60 kilometres (37 mi) north of Milan and about 20 kilometres (12 mi) northeast of Como. As of 31 December 2004, it had a population of 618 and an area of 5.3 square kilometres (2.0 mi²).

Sala Comacina borders the following municipalities: Colonno, Lezzeno, Ossuccio, Ponna.